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TMI Blog2017 (11) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... d by way of remand. - ST/109/2008, ST/107/2009, ST/567/2009 and ST/42251/2015 - FINAL ORDER No.42135-42138/2017 - Dated:- 1-9-2017 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri G, Natarajan, Advocate for the appellants Shri K.P. Muralidharan, AC (AR) for the Respondent. ORDER The appellants were issued SCNs for different period alleging short payment of service tax under the category of Manpower Recruitment and Supply services. After adjudication, the original authority confirmed the demand along with interest and also imposed penalties. Being aggrieved, the appellant is now before the Tribunal. The details of the period involved and the demand and penalties imposed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. 76 - ₹ 100/200 per day Paid so far : ₹ 78,06,739/- and ₹ 16,72,359/- ST/42251/2016 Period involved : April 2008 to March 2011 ST demanded : ₹ 83,72,755/- Penalties : Sec. 76 - ₹ 31,19,542/- Sec. 77 - ₹ 10,000/- Sec. 78 - ₹ 83,72,755/- 2.1 On behalf of the appellant the Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value which was explained by the appellant to the department. That the service tax charged was accounted as income and therefore the income shown in the profit and loss account included the service tax charged by them. That the appellant would be able to explain the same and requested that the matter may be remanded to the adjudicating authority for reconsideration of the issue. 3. The Ld. AR Shri K.P. Muralidaran reiterated the findings in the impugned orders. He submitted that the appellant has collected the service tax from the customers and has failed to deposit the same. That therefore the SCN issued invoking the extended period is legal and proper. 4.1 On behalf of the appellant in cases other than ST/42251/2015, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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